New Regs Set the Framework for Combined Reporting in Massachusetts

State Tax Notes, February 9, 2009

Joseph X. Donovan, David J. Nagle and Sarah D. Wellings wrote an article entitled "New Regs Set the Framework for Combined Reporting in Massachusetts," which discusses the Massachusetts Department of Revenue's regulation on the state's new combined reporting regime, which was enacted in July 2008 and took effect for tax years beginning on or after January 1, 2009.